Dáil Éireann Debate, Tuesday - 18 September 2012
246. Deputy Eoghan Murphy asked the Minister for Finance in recognition of the fact that an active lifestyle is important for both physical and mental health, if he will consider lowering the VAT rate on membership fees for gyms and public pools; and if he will make a statement on the matter. [38035/12]
Amharc ar fhreagraI would point out that a low reduced VAT rate already applies to membership fees for gyms and swimming pools. While 75% of the goods and services liable to VAT in Ireland are subject to either the standard VAT rate of 23% or the 13.5% reduced rate, the VAT rate that applies to the supply of facilities for taking part in sporting activities is 9%. I have no plans to reduce further the VAT rate on gym and swimming pool membership fees.
